{"data":{"id":"us-nc/n.c.-gen.-stat.-105-113.4h","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-113.4H","heading":"Federal Constitution and statutes.","body":"Any activities which this Article may purport to tax in violation of the Constitution of the United States or any federal statute are hereby expressly exempted from taxation under this Article. (1969, c. 1075, s. 2; recodified from N.C. Gen. Stat. § 105-113.8 by 2021-180, s. 42.13E(a).)","path":["","Article 2A. Tobacco Products Tax.","Part 1. General Provisions."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-113.4H.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"495ba238bbac6f97df5a48ff4ea4307e860f81188292e53b29f0acc09533a2ab","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-113.4g","next":"us-nc/n.c.-gen.-stat.-105-113.4i"},"notice":"GroundRules: Original legal text. Not legal advice."}